26 CFR · Internal Revenue
§ 1.1402(c)-4 — Individuals under Railroad Retirement System.
eCFR · current through Aug 10, 2026
§ 1.1402(c)-4 Individuals under Railroad Retirement System.
The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§ 31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.
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Related
Nearby Sections
11
§ 1.1402(a)-18
Split-dollar life insurance arrangements.§ 1.1402(b)-1
Self-employment income.§ 1.1402(c)-1
Trade or business.§ 1.1402(c)-2
Public office.§ 1.1402(c)-3
Employees.§ 1.1402(c)-4
Individuals under Railroad Retirement System.§ 1.1402(c)-5
Ministers and members of religious orders.§ 1.1402(c)-6
Members of certain professions.§ 1.1402(c)-7
Members of religious groups opposed to insurance.§ 1.1402(d)-1
Employee and wages.§ 1.1402(e)-1A
Application of regulations under section 1402(e).